https://www.taxtmi.com/caselaws?id=427959 Section 124(2) of the Finance Act, 2019 was applied to hold that any amount paid as pre-deposit or deposit during enquiry, investigation or audit must be adjusted under the Sabka Vikas (Legacy Dispute Resolution) Scheme, 2019, and the provision is not confined to tax alone. Interpreting the Scheme as a beneficial settlement measure, the court held that amounts paid under protest towards interest before the show cause notice were also liable to be credited while computing relief. Form SVLDRS-3 was therefore unsustainable to the extent it failed to account for that adjustment. en-us Fri, 09 Sep 2022 00:00:00 +0530 Wed, 12 Apr 2023 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427959 Section 124(2) of the Finance Act, 2019 was applied to hold that any amount paid as pre-deposit or deposit during enquiry, investigation or audit must be adjusted under the Sabka Vikas (Legacy Dispute Resolution) Scheme, 2019, and the provision is not confined to tax alone. Interpreting the Scheme as a beneficial settlement measure, the court held that amounts paid under protest towards interest before the show cause notice were also liable to be credited while computing relief. Form SVLDRS-3 was therefore unsustainable to the extent it failed to account for that adjustment. Case-Laws Service Tax Fri, 09 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427959